Exhibit 12

COMMERCIAL METALS COMPANY AND SUBSIDIARIES CONSOLIDATED
RATIO OF EARNINGS TO FIXED CHARGES
(dollars in thousands, except ratios)

	Year Ended August 31,
	2001		2002		2003		2004		2005
EARNINGS:
EARNINGS BEFORE INCOME TAXES	$	38,415	$	63,138	$	30,394	$	211,947	$	443,033
INTEREST EXPENSE		27,608		18,708		15,338		28,104		31,187
INTEREST IMPUTED ON RENT		3,828		3,925		4,476		5,330		6,258
AMORTIZATION OF CAPITALIZED INTEREST		1,370		1,307		1,437		1,301		1,224
TOTAL EARNINGS		71,221		87,078		51,645		246,682		481,702
FIXED CHARGES:
INTEREST EXPENSE		27,608		18,708		15,338		28,104		31,187
INTEREST CAPITALIZED		1,111		447		254		372		1,302
INTEREST IMPUTED ON RENT		3,828		3,925		4,476		5,330		6,258
TOTAL FIXED CHARGES		32,547		23,080		20,068		33,806		38,747
RATIO OF EARNINGS TO FIXED CHARGES		2.19		3.77		2.57		7.30		12.43